Definitions and Forms, Application Process, Certification

EXECUTIVE OFFICE OF THE GOVERNOR
Office of Tourism, Trade and Economic Development

Rule No.: RULE TITLE
27MER10-1: Definitions and Forms
27MER10-2: Application Process
27MER10-3: Certification
SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: The Florida Legislature designated Emergency Rulemaking as the appropriate process for promulgating rules for the Manufacturing and Spaceport Investment Incentive Program in Section 288.1083(9), Florida Statutes.
REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES: The Office of Tourism, Trade, and Economic Development has developed the proposed rules and corresponding forms in consultation with representation from Enterprise Florida, Florida Department of Revenue, the Agency for Workforce Innovation, and Florida House and Senate Staff. Agency and legislative staff reviewed the forms incorporated into the rules, and the rules were drafted with Office and outside counsel in accordance with the direction provided in the forms. Such process is fair since a cross section of interested agencies have been involved along with staff involved in drafting the legislation. Additionally, the rules provide that any final agency action made under these rules is subject to Chapter 120, Florida Statutes.
SUMMARY: The rules govern the allocation and certification process for the Manufacturing and Spaceport Investment Incentives Program.
THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Michelle Ramsey Dennard, Office of Tourism, Trade, and Economic Development, Suite 1902 The Capitol, Tallahassee, Florida 32399, [phone], [e-mail]

THE FULL TEXT OF THE EMERGENCY RULE IS:

27MER10-1 Definitions and Forms.

As used in Emergency Rules 27MER10-1 and 27MER10-2, the following capitalized terms have the meanings indicated. All referenced forms are available on the internet at http://www.flgov.com/financial_incentives or may be obtained from the Office.

(1) “Allocation” means a set aside of available tax refund amounts.

(2) “Allocation Application” means the standard “Manufacturing and Spaceport Investment Incentives Program Allocation Application” form OTTED 9102-1 (6/10), which is hereby incorporated by reference.

(3) “Applicant” means a business that seeks Certification under Section 288.1083, F.S.

(4) “Application Period” means July 1, 2010 through June 30, 2011 for the 2010-11 Fiscal Year and then January 1 through June 30 of each fiscal year thereafter.

(5) “Certification” means the approval of eligible equipment purchases required for application to the Department of Revenue for a tax refund payment.

(6) “Office” means the Office of Tourism, Trade, and Economic Development, whose address is Suite 1902, The Capitol, 402 S. Monroe Street, Tallahassee, Florida 32399-0001.

(7) “Request for Certification” means the standard “Manufacturing and Spaceport Investment Incentives Program Request for Certification” form OTTED 9102-2 (6/10) which is hereby incorporated by reference.

Rulemaking Authority 288.1083(9) FS. Law Implemented 288.1083 FS. History–New 7-22-10.

 

27MER10-2 Application Process.

(1) An Applicant shall submit the original of its completed Allocation Application to the Office during the Application Period.

(2) The Office shall date and time stamp all Applications upon receipt, and thereafter take reasonable steps to preserve the integrity of the Application.

(3) The Office shall have 10 business days to review each Allocation Application for completeness and to notify any Applicant in writing if the Office determines that its Allocation Application is incomplete. The Office’s notice shall specify the reasons for its determination, and the Applicant shall have five (5) business days after receipt of such notice to submit a revised Allocation Application to the Office. If the Applicant fails to submit a revised Allocation Application within the required time, the Office shall notify the Applicant in writing that it is removed from further consideration.

(4) The Office shall evaluate each complete Allocation Application in accordance with the requirements of Section 288.1083, Florida Statutes.

(5) Within thirty (30) days after an Allocation Application is deemed complete, the Office shall approve or disapprove each Allocation Application. If an Allocation Application is approved, the Office shall issue an Allocation up to $50,000 of tax refunds to the successful Applicant, providing written notice of such Allocation to the Applicant.

Rulemaking Authority 288.1083(9) FS. Law Implemented 288.1083 FS. History–New 7-22-10.

 

27MER10-3 Certification.

(1) Within thirty (30) days after the Applicant has purchased the eligible equipment that was the basis for the original Allocation, the Applicant shall provide a Request for Certification and required supporting documentation to the Office prior to September 1st of the fiscal year following the fiscal year the Allocation was issued.

(2) If the Request for Certification and supporting documentation is not received prior to September 1st of the fiscal year following the fiscal year the Allocation was issued, the allocation will be withdrawn and issued to the next Applicant in the queue.

(3) The Office shall review such documentation to confirm the cost of eligible equipment purchases supporting the claim of State sales and use tax paid thereon.

(4) If the Office disapproves the request for certification, the Office shall notify the Applicant, specifying the reason for such determination.

(5) If the Office approves the Request for Certification, the Office shall notify the Applicant and the Florida Department of Revenue.

(6) The Office’s decisions shall be subject to review under Chapter 120, F.S.

Rulemaking Authority 288.1081(7) FS. Law Implemented 288.1081 FS. History–New 7-22-10.

THIS RULE TAKES EFFECT UPON BEING FILED WITH THE DEPARTMENT OF STATE UNLESS A LATER TIME AND DATE IS SPECIFIED IN THE RULE.
EFFECTIVE DATE: July 22, 2010